EU4PFM joins international dialogue on the future of public audit

How can public audit contribute to stronger institutions and better public decisions when a country is operating under the pressure of war, limited resources and growing demands on public finances?

This was at the heart of the International Forum “The Future of Public Audit in Times of Global Challenges”, organised by the Accounting Chamber of Ukraine in Kyiv on 30 September. The event brought together heads and representatives of Supreme Audit Institutions from 18 countries, Members of Parliament, representatives of the Government, international organisations, academia and civil society.

Heads of the Supreme Audit Institutions of Poland, Lithuania, Estonia and Latvia, as well as the Vice-President of the Supreme Audit Institution of Slovakia, travelled to Kyiv to attend the Forum. Representatives of the EU Delegation to Ukraine, the Secretariat of the Audit Board for the Ukraine Facility, the EU Public Finance Management Support Programme for Ukraine (EU4PFM), and Expertise France also participated. Colleagues from other countries joined the event online.

The discussions covered three interconnected areas: preserving the independence, capacity and impact of Supreme Audit Institutions during crises; strengthening the resilience of public finances amid growing budgetary pressures; and ensuring that audit recommendations lead to tangible improvements in public governance.

Inguna Sudraba, Team Leader of the EU4PFM Component 5 moderated the Forum’s third panel, “SAI Recommendations in Times of Crisis: From Implementation to Impact”.

The discussion focused on a crucial part of the audit cycle: what happens after an audit is completed. Panelists discussed how to ensure that recommendations are not only formally accepted, but lead to concrete changes, stronger accountability and better use of public resources.

“The value of an audit is ultimately measured not by the number of reports or recommendations produced, but by the changes they help bring about. In times of crisis, this becomes even more important: recommendations need to be relevant, actionable and followed through. Strong cooperation between the Accounting Chamber, Parliament and audited entities is essential to turn audit findings into improvements in public governance and, ultimately, greater public trust,” said Inguna Sudraba.

The Forum also provided an opportunity to exchange experience on how public audit institutions can remain effective during prolonged crises, assess the results of public programmes under constrained resources, and strengthen the follow-up to audit recommendations. The discussions highlighted the importance of institutional independence and capacity, effective oversight of public spending, and continued professional exchange between Ukraine and its international partners.

Through EU4PFM, the European Union supports the Accounting Chamber of Ukraine in strengthening its institutional and professional capacity and developing external public audit in line with international standards.